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CBTM03090 | Payments: Fractional amounts of benefit or allowance

From HM Revenue & Customs · Child Benefit Technical Manual

Child Benefit and Guardian’s Allowance (Administration) Regulations 2003,regulation 24

If the amount of Child Benefit or Guardian’s Allowance payable includes a fractionof a penny:

  • the fraction should be disregarded if it is less than a half

  • the fraction should be treated as a whole penny if it is half or more